WASHINGTON, Sept 25 (Reuters) - The U.S. Department of Commerce on Thursday confirmed duties on imports of specialized steel from China, South Korea and Russia.

Imports of grain-oriented electrical steel from China, including from Baoshan Iron & Steel Co Ltd, face the highest duties as the goods were found to have been both sold in the United States too cheaply or dumped, and produced using unfair government subsidies.

The Commerce Department said anti-dumping duties for the steel from China, mainly used in medium- and large-sized electrical power transformers, would be set at 159.21 percent, and anti-subsidy duties would be set at 127.69 percent.

Imports from Russia and South Korea will only be subject to anti-dumping duties, set at 3.68 percent for South Korea and 68.98 percent for most Russian imports, Commerce said.

The complaint was lodged by AK Steel, Allegheny Ludlum (IPO-ALGL.N) and the United Steelworkers union.

The final decision from Commerce still has to be backed a ruling from the U.S. International Trade Commission, due by Nov. 10. (Reporting by Krista Hughes, editing by G Crosse)